To appoints the 1st day of January, 2022, as the date on which the provisions of sections 2, 3 and 8 to 16 of the Maharashtra Goods and Services Tax (Amendment) Act, 2021 shall come into force - 39/2021—State Tax - Maharashtra SGST
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Commencement of Maharashtra GST Amendment: specified sections brought into force under statutory commencement power by government notification. The Finance Department, exercising powers under sub section (2) of section 1 of the Maharashtra Goods and Services Tax (Amendment) Act, 2021, by Notification No. 39/2021 State Tax dated 6 January 2022, appoints a single effective date for the coming into force of sections 2, 3 and 8 to 16 of the Amendment Act, thereby bringing those specified amendment provisions into effect under the Maharashtra GST framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commencement of Maharashtra GST Amendment: specified sections brought into force under statutory commencement power by government notification.
The Finance Department, exercising powers under sub section (2) of section 1 of the Maharashtra Goods and Services Tax (Amendment) Act, 2021, by Notification No. 39/2021 State Tax dated 6 January 2022, appoints a single effective date for the coming into force of sections 2, 3 and 8 to 16 of the Amendment Act, thereby bringing those specified amendment provisions into effect under the Maharashtra GST framework.
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